Introduction

In the Philippines, employers are legally required to deduct employee contributions for the Social Security System (SSS), PhilHealth, and Pag-IBIG Fund (HDMF) and to remit both employee and employer shares on time. Non-remittance is not a minor payroll lapse—it is a violation of social legislation that may expose employers to civil, administrative, and criminal liability. For employees, it can mean denied sickness, maternity, disability, hospitalization, or housing benefits precisely when they are needed most.

This article explains your rights, how to verify if your contributions are being remitted, step-by-step actions you can take, the remedies available, and what to expect when you file complaints.

1. Legal Basis: Employer Duty to Remit

1.1 Social Security System (SSS)

Governing law: Republic Act No. 11199 (Social Security Act of 2018). Core duty: Employers must:

Register their business and employees with SSS;
Deduct the employee share from salary; and
Remit both employee and employer contributions within the prescribed period.

Key principle: Once deducted from your salary, the contribution is held in trust for SSS. Keeping or failing to remit it is unlawful.

1.2 PhilHealth

Governing law: Republic Act No. 11223 (Universal Health Care Act), together with PhilHealth circulars. Core duty: Employers must:

Register employees;
Deduct the employee share; and
Remit total premiums on schedule.

1.3 Pag-IBIG Fund (HDMF)

Governing law: Republic Act No. 9679 (Home Development Mutual Fund Law of 2009). Core duty: Employers must:

Register employees;
Deduct employee contributions; and
Remit contributions and employer counterpart to Pag-IBIG.

2. Common Scenarios of Non-Remittance

Deductions appear on payslip but no posting in records. This is the most serious case because the employer is collecting money from you but not remitting it.
No deductions at all despite being covered. Some employers delay registration or classify workers improperly.
Partial or irregular remittance. Contributions appear sporadically, often to avoid detection.
Employer blames cashflow, accounting issues, or “system delays.” These are not valid legal excuses.

3. How to Verify if Remittances Are Being Made

3.1 Check Your Payslip and Employment Documents

Look for line-items showing SSS, PhilHealth, and Pag-IBIG deductions.
Keep copies (screenshots or printouts). These are evidence.

3.2 Check Your Online Member Portals / Records

SSS: Look at your posted contributions per month/quarter.
PhilHealth: Check premium contributions or your eligibility status.
Pag-IBIG: Review your “Membership Savings” posting.

3.3 Ask for Proof from HR/Payroll

Politely request:

Employer remittance receipts
Contribution schedules / RF-1 or R-3 reports for SSS
PhilHealth and Pag-IBIG remittance reports

If they refuse, delay without reason, or provide inconsistent records, treat it as a red flag.

4. Your Rights as an Employee

Right to social security, health insurance, and housing savings coverage.
Right to accurate payroll deductions and timely remittance.
Right to access your contribution records.
Right to demand correction and to file complaints without retaliation.
Right to recover unremitted contributions and any benefits lost due to employer fault.

5. Step-by-Step What You Should Do

Step 1: Gather Evidence

Collect:

Payslips showing deductions
Employment contract or proof of employment (ID, COE, appointment papers)
Screenshots/printouts of online contribution gaps
Any HR/payroll emails or messages about remittance

Organize by month/year.

Step 2: Raise the Issue Internally (Documented)

Send a written request (email is best) to HR/payroll stating:

Your observed missing months
That deductions were made
Request for immediate remittance and proof
A reasonable deadline for response

Keep your tone professional; your goal is to create a paper trail.

Step 3: If Not Resolved, File a Formal Complaint

You may file separately or simultaneously with:

3A. SSS Complaint (Non-remittance / Under-remittance)

File at the nearest SSS branch (Employer Accounts / Legal Department).
Attach evidence of deductions and contribution gaps.
SSS may conduct an employer audit and issue demand letters.

Possible outcomes: SSS can order payment of arrears plus penalties and may initiate criminal prosecution.

3B. PhilHealth Complaint

File with PhilHealth’s local office or regional legal unit.
Provide payslips and proof of employment.
PhilHealth can assess back premiums and impose penalties.

3C. Pag-IBIG Complaint

File at the Pag-IBIG branch (Employer Services / Legal).
Pag-IBIG conducts employer verification and collection enforcement.

Step 4: Consider a Labor Complaint (DOLE / NLRC)

If non-remittance is part of broader violations (e.g., illegal deductions, unpaid wages, retaliation), you can file with:

DOLE for violations of labor standards and social legislation compliance.
NLRC if you are claiming damages, benefits lost, or if the case is tied to termination/constructive dismissal.

A DOLE inspection can compel compliance and impose administrative sanctions.

Step 5: Protect Yourself Against Retaliation

Retaliation for asserting statutory rights can form the basis for:

A separate labor complaint
Claims of illegal dismissal or unfair labor practice (if unionized)

Document any threats, demotion, or adverse actions after you complain.

6. Employer Liabilities and Penalties

6.1 SSS

Employers who fail to remit are liable for:

Payment of all unremitted contributions
Penalties and interest (often 2% per month or as prescribed)
Possible criminal liability
Disqualification from government transactions
Personal liability of responsible officers/owners in some cases

6.2 PhilHealth

Liability includes:

Back premiums for the period of non-remittance
Surcharges and interest
Administrative or criminal cases depending on gravity and intent

6.3 Pag-IBIG

Employers may face:

Required payment of arrears
Penalties/interest
Criminal action for willful non-remittance

Important: Even if the employer later remits, penalties for late remittance may still apply.

7. What Happens After You File

Agency evaluation: They check your evidence and membership records.
Employer notice/audit: Agencies usually issue a demand or summon employer for reconciliation.
Assessment: Back contributions + penalties computed.
Enforcement: Collection, garnishment, or prosecution may follow if employer refuses.
Posting of contributions: Once paid, your record is updated retroactively.

Timeline varies, but agencies treat deduction-without-remittance seriously.

8. Can You Still Claim Benefits During Gaps?

8.1 If Contributions Were Deducted But Not Remitted

You may still pursue benefits by:

Presenting your payslips as proof
Filing a complaint so the agency compels remittance

Agencies can recognize your coverage and later charge the employer.

8.2 If No Deductions Were Taken

You may be considered unreported. Still, you can:

Prove employment
Request retroactive posting upon employer compliance

9. Special Cases

9.1 Contractual / Project-Based / Probationary Employees

Coverage is not optional. If you are an employee (not a genuine independent contractor), the employer must remit.

9.2 Freelancers / Consultants Misclassified as Non-Employees

If the relationship is actually employer-employee (control test), you can challenge misclassification at DOLE/NLRC and seek retroactive remittances.

9.3 Company Closure or Insolvency

You can still:

File claims with agencies
Include company officers if law allows
Assert unpaid benefits as monetary claims in liquidation

10. Practical Tips for Employees

Check contributions regularly (monthly/quarterly).
Save payslips and employment proof—don’t rely on HR keeping records.
Communicate in writing to create evidence.
File early—the longer you wait, the harder to reconstruct records.
Coordinate with co-workers if many are affected; bulk complaints trigger faster audits.
Stay professional; let the law and agencies do the heavy lifting.

11. Sample Email to HR/Payroll (Short Template)

Subject: Request for Verification and Remittance of SSS/PhilHealth/Pag-IBIG Contributions

Dear HR/Payroll Team, I noticed that my SSS/PhilHealth/Pag-IBIG contributions for the months of ______ are not yet posted in my member records, although deductions appear on my payslips.

May I request confirmation of remittance and a copy of the relevant remittance proof/reports for these periods? I would appreciate an update by ______.

Thank you for your assistance. Sincerely, [Your Name / Employee No. / Department]

12. When to Seek Legal Help

Consider consulting a lawyer or PAO/IBP Legal Aid if:

The employer threatens or retaliates
Benefits were denied causing significant loss
Employer refuses to comply despite agency action
You’re part of a larger labor dispute

A lawyer can help coordinate agency and labor cases for maximum remedy.

Conclusion

If your employer is not remitting SSS, PhilHealth, or Pag-IBIG contributions, you are not powerless. Start with verification and documentation, demand correction in writing, and if unresolved, file complaints with the respective agencies and/or DOLE. Philippine law strongly protects employees in social legislation matters, and agencies have clear authority to compel payment, impose penalties, and prosecute violations. The key is acting early, keeping evidence, and using the proper channels.

This article is for general information and does not replace specific legal advice. If you want, tell me your situation (e.g., how many months missing, whether deductions show, and your employment setup) and I’ll outline the most fitting course of action.